Corruption And The Composition Of Tax Revenue In Middle East And African Economies
Regression results from a panel of 53 Middle East and African economies suggest that corruption has a quite large negative and statistically significant impact on tax revenues, mainly reflecting the impact of corruption on tax collections from social security, and taxes on domestic goods and services and international trade transactions. Policy changes to boost tax revenues might usefully focus on changes in direct taxes and efforts to combat corruption in tax collections should focus on indirect taxes. Copyright (c) 2008 The Author. Journal compilation (c) 2008 Economic Society of South Africa.
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Volume (Year): 76 (2008)
Issue (Month): 2 (06)
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